https://www.taxtmi.com/caselaws?id=110150 A subsequent administrative circular cannot retrospectively reduce an export incentive unless the scheme clearly authorises retrospective operation, so the earlier 10% Cash Compensatory Support on spice exports could not be cut back for the earlier period. The later circular reducing support to 7% operated only prospectively from its effective date. The text also states that, under the 16 July 1987 circular, registration of the brand name with the Spices Board was not a condition precedent to entitlement where the circular treated the specified class of exports as eligible from that date; later registration could relate back to that operative date. The balance support was therefore payable at the applicable rates for the identified periods. en-us Fri, 20 Dec 2002 00:00:00 +0530 Fri, 13 Apr 2012 18:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110150 A subsequent administrative circular cannot retrospectively reduce an export incentive unless the scheme clearly authorises retrospective operation, so the earlier 10% Cash Compensatory Support on spice exports could not be cut back for the earlier period. The later circular reducing support to 7% operated only prospectively from its effective date. The text also states that, under the 16 July 1987 circular, registration of the brand name with the Spices Board was not a condition precedent to entitlement where the circular treated the specified class of exports as eligible from that date; later registration could relate back to that operative date. The balance support was therefore payable at the applicable rates for the identified periods. Case-Laws Customs Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110150